20世纪20年代,随着泰罗的科学管理被引入到会计中来,管理会计才逐渐脱离财务会计成为独立的学科,并在众多企业中得到了推广、应用及发展。但20世纪80年代以来,除了对基本内容和主要技术方法进行零星修补外,管理会计并没有产生突破和创新。同时,随着外部经济环境发生的巨大变化, In the 1920s, with the introduction of Taylor’s scientific management into accounting, management accounting gradually emerged from financial accounting as an independent discipline and was promoted, applied and developed in many enterprises. However, since the 1980s, in addition to sporadic repairs of basic contents and major technical methods, management accounting did not result in breakthroughs and innovations. At the same time, with the huge changes in the external economic environment,